At any enterprise, be it state-owned or commercial, financial reporting is carried out Chief Accountant. However, keep records and control every flowing economic process It’s almost too much for one person to do, especially if it’s a large business entity. In this regard, the accounting department provides for such a staffing position as an assistant chief accountant. Like any other employee, the assistant chief accountant has his own job description, which regulates his activities even in moments not specified labor legislation.
Assistant Chief Accountant - who is it?
The position of assistant chief is occupied by a specialist with sufficient high level vocational training. He is entrusted with responsible work, which involves maintaining and completing accounting documentation. Such an employee must have knowledge of the main functions of the financial department of the enterprise and the features of its work, as well as the following:
- Based on what laws are accounting activities conducted?
- Basic local regulations on the structure of the organization and maintaining financial statements;
- Theoretical prospects for enterprise development;
- Basics of production technology;
- Fundamentals of labor legislation, as well as labor protection rules;
- The procedure for maintaining accounting documentation.
Examples of other job titles for assistant accountant:
- junior accountant;
- accountant;
- assistant (in most cases, expected part-time);
- accountant (full time).
Job description assistant accountant- key points
The most important provisions of the job description are presented with information from the “Functions” and “Responsibilities” sections. They present:
- the main functionality of the employee, which he will be required to perform on a regular basis;
- basics of organizing work activities,
- the person entrusted with monitoring the fulfillment of the duties specified in the instructions.
Responsibilities of an assistant accountant
The responsibilities of an assistant accountant range from processing primary documentation and assisting in the preparation of financial statements to budgeting, maintaining books, and preparing returns (particularly VAT).
Often, the assistant chief accountant is charged with the following responsibilities:
Requirements for the qualifications of an assistant accountant
After job responsibilities assistant accountant, the document indicates the skills expected of the applicant. This includes information about your education, previous work experience, current certifications, and technical skills. You can also indicate here other skills and character traits that, in the employer’s opinion, are necessary to obtain the position of assistant accountant.
Avoid making a list of skills and requirements that is too long as it may stop many potential candidates from applying. The list should be short and contain the key points expected by the employer.
Examples of assistant accountant skills indicated in the instructions:
- Master's or associate's degree in the field accounting or related fields;
- Attention to detail and good record keeping skills;
- Strong organizational skills and ability to prioritize tasks under tight deadlines;
- Experience with Excel and accounting programs;
- Two or more years of experience working with clients, in particular those with accounts payable;
- Perform tasks in compliance with all confidentiality requirements.
Typical qualities of a successful accounting assistant include:
- Excellent skills in working with Excel and other programs;
- Proactivity and focus on improving the reporting system and functioning of the business entity;
- Payroll experience;
- Experience with accounting.
Rights of an assistant accountant
IN mandatory The job description must specify the rights of the assistant accountant. These include the following:
At the legislative level, the assistant accountant has the right to receive all social guarantees provided for employed citizens.
Responsibilities of an assistant accountant
The job description also states that an assistant accountant for unlawful actions can be brought to:
- Material liability (applies in case of material damage, which must be compensated by the employee in full),
- Disciplinary liability (brought to it due to an irresponsible attitude towards one’s own responsibilities, violation of discipline within the organization),
- Criminal liability (occurs when a person commits a premeditated crime, independently or under pressure).
In conclusion, it is important to note that the job description is the first point of contact between the company and the new employee. Therefore, its preparation must be approached with full responsibility. A comprehensive and high-quality description of the future employee’s activities will help attract the most qualified candidates for the vacant position.
1. GENERAL PROVISIONS
1.1. This job description defines functional responsibilities, rights and responsibilities of an assistant accountant of an enterprise.
1.2. An assistant accountant is appointed and dismissed in accordance with the procedure established by current labor legislation by order of the director of the enterprise.
1.3. The assistant accountant reports directly to the enterprise accountant.
1.4. A person with a higher professional (economic) or secondary education is appointed to the position of assistant accountant. special education and work experience in the specialty of at least 1 (one) year.
1.5. An assistant accountant should know:
- legislation on accounting;
- resolutions, orders, orders, other guiding, methodological and regulatory materials of higher, financial and control and audit bodies on the organization of accounting and reporting, as well as those relating to the economic and financial activities of the enterprise;
- civil law, financial, tax and economic legislation;
- structure of the enterprise, strategy and prospects for its development;
- regulations and instructions for organizing accounting at an enterprise, rules for its maintenance;
- the procedure for processing transactions and organizing document flow for accounting areas;
- forms and procedures for financial settlements;
- methods economic analysis economic and financial activities of the enterprise, identification of on-farm reserves;
- the procedure for acceptance, capitalization, storage and expenditure of funds, inventory and other valuables;
- rules for settlements with debtors and creditors;
- taxation conditions for legal entities and individuals;
- the procedure for writing off shortages, receivables and other losses from accounting accounts;
- rules for conducting inventories of cash and goods material assets;
- the procedure and timing for drawing up balance sheets and reporting;
- rules for conducting inspections and documentary audits;
- modern means computer technology and the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of an enterprise;
- advanced domestic and Foreign experience improving the organization of accounting;
- economics, organization of production, labor and management;
- basics of production technology;
- market methods of management;
- labor legislation;
- labor protection rules and regulations.
1.6. An assistant accountant must have computer skills at the level of a confident user, including computer programs in accounting.
1.7. An accounting assistant must have communication skills, energy, and a positive attitude.
1.8. During the temporary absence of an accountant, his duties are assigned to the assistant accountant.
2. FUNCTIONAL RESPONSIBILITIES
2.1. Assistant accountant:
2.1.1. Performs work in assigned area of accounting work.
2.1.2. Reflects cash flows in primary accounting documents.
2.1.3. Controls the movement of funds in the bank accounts of the enterprise.
2.1.4. Prepares payment orders and submits them to the bank in a timely manner.
2.1.5. Monitors the timeliness and correctness of the receipt and write-off of funds, the preparation of cash and other cash statements.
2.1.6. Makes payments to the federal and local budgets.
2.1.7. Calculates payments under lease agreements, monitors the accuracy and timeliness of payments.
2.1.8. Ensures the safety of accounting documents.
2.1.9. Prepares accounting documents for transfer to the archive.
2.1.10. Participates in conducting inventories.
2.1.11. Replaces absent accountants.
2.1.12. Maintains an atmosphere of politeness and friendliness in the workplace.
2.1.13. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety requirements, and civil defense.
2.1.14. Executes orders and instructions from the immediate management and administration of the enterprise.
3. RIGHTS
3.1. An assistant accountant has the right:
3.1.1. Request and receive necessary materials and documents related to the activities of the accountant.
3.1.2. Make proposals to the enterprise administration for improving work related to the functional responsibilities of the accountant and the entire enterprise as a whole.
4. RESPONSIBILITY
4.1. The assistant accountant is responsible for:
4.1.1. Failure to fulfill one's functional duties.
4.1.2. Inaccurate information about the state of work in the assigned area, untimely provision of various information and reports.
4.1.3. Failure to comply with orders, instructions and instructions from the immediate management and administration of the enterprise.
4.1.4. Non-compliance labor discipline, violation of internal labor regulations, fire safety and safety regulations established at the enterprise.
4.1.5. For failure to preserve or damage goods and other material assets, if failure or damage occurred through the fault of the assistant accountant.
4.1.6. For disclosure of information constituting an official or commercial secret.
5. RELATIONSHIPS
5.1. Provides methodological assistance to employees of enterprise departments on issues of accounting, control, reporting and economic analysis.
5.2. With a question financial security labor protection assistant accountant interacts with all departments and services of the enterprise
AGREED:
Head (specialist) of the enterprise's labor protection service
Legal Advisor
Received job description
[Business name]
This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other legal acts regulating labor relations In Russian federation.
1. General Provisions
1.1. An assistant accountant belongs to the category of specialists, is hired and dismissed by order of [name of manager's position].
1.2. The assistant accountant reports directly to [the accountant, chief accountant or other official].
1.3. A person with a secondary vocational (economic) education is accepted for the position of assistant accountant, without presenting requirements for work experience, or special training By installed program and work experience in accounting and control of at least [value] years.
1.4. An assistant accountant should know:
Accounting legislation;
Resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and control and audit bodies on the organization of accounting and reporting, as well as those relating to the economic and financial activities of the enterprise;
Regulations and instructions for organizing accounting at an enterprise, rules for its maintenance;
The procedure for processing transactions and organizing document flow for accounting areas;
Forms and procedure for financial settlements;
Methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves;
The procedure for conducting cash transactions, the procedure for recording the movement of inventory items;
Rules for settlements with debtors and creditors;
Conditions for taxation of legal entities and individuals;
The procedure for writing off shortages, receivables and other losses from accounting accounts;
Rules for conducting inventories of funds and inventory items;
The procedure and timing for drawing up balance sheets and reporting;
Rules for conducting inspections and documentary audits;
The procedure for conducting office work in the department;
Fundamentals of labor organization;
Rules for the operation of computer equipment;
Fundamentals of labor legislation;
Internal labor regulations.
2. Job responsibilities
The assistant accountant performs the following job responsibilities:
2.1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc.) .
2.2. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.3. Prepares payment orders and submits them to the bank in a timely manner.
2.4. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.5. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.6. Participates in the development of a working chart of accounts, forms of primary documents used to formalize business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
2.7. Participates in the preparation of data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.8. Participates in the development and implementation of progressive forms and methods of accounting based on the application modern means computer technology.
2.9. Performs office work in the accounting department.
2.10. Participates in conducting inventories.
2.11. Monitors the timeliness and correctness of the receipt and write-off of funds, the preparation of cash and other cash reports.
2.12. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety requirements, and civil defense.
2.13. Executes the orders of the chief accountant and individual instructions of the immediate supervisor.
2.14. [Other responsibilities].
3. Rights
An assistant accountant has the right:
3.1. For all social guarantees provided for by law.
3.2. Require the management of the enterprise and the chief accountant to provide assistance in the performance of their official duties.
3.3. Require the provision of materials and documents necessary to fulfill the duties assigned to him
3.4. Get acquainted with the draft decisions of the head of the enterprise, the chief accountant relating to its activities.
The job description of an assistant accountant is created to regulate labor relations. The document specifies the functional responsibilities, rights, working conditions, and responsibility of the specialist. The tasks he performs may vary depending on where he works.
Sample of a typical job description for an assistant accountant
I. General provisions
1. An assistant accountant belongs to the “specialists” category.
2. The dismissal or appointment to the position of assistant accountant is carried out in accordance with the order of the director of the enterprise upon the recommendation of the chief accountant.
3. The assistant accountant reports directly to the chief accountant of the organization.
4. A person with a higher or secondary specialized education and at least one year of experience in a similar position is appointed to the position of assistant accountant.
5. During the absence of the assistant accountant, his functional duties are performed by another official, as reported in the order for the enterprise.
6. The assistant accountant is guided in his activities by:
- The company’s charter, internal labor regulations, labor safety standards, and other regulations organizations;
- legal acts RF;
- instructions, orders from management;
- this job description.
7. An assistant accountant should know:
- accounting legislation;
- guidance, methodological and regulatory materials of higher, financial and control and audit bodies;
- legislation related to civil, financial, tax, commercial law;
- organizational structure of the organization;
- requirements and rules for maintaining accounting records at an enterprise;
- the procedure for processing transactions, organizing document flow in accounting areas;
- methods of financial analysis, economic activity enterprises;
- the procedure for financial settlements, cash flow and accounting, settlements with debtors and creditors;
- provisions relating to the taxation of legal entities and individuals;
- rules for writing off shortages, receivables, losses;
- rules for inventory inventory, inspections, documentary audits;
- provisions relating to the preparation of financial statements;
- means and methods for automating accounting and calculations;
- labor legislation;
- rules and regulations of labor protection.
II. Job responsibilities of an assistant accountant
The assistant accountant is assigned the following functional responsibilities:
1. Ensure the activities of the chief accountant, deputy chief accountant and accountant.
2. Carry out instructions and instructions from the management of the organization, within the scope of their competence.
3. Reflect in primary documents and control the movement of funds in the organization’s bank accounts.
4. Prepare payment orders and submit them on time.
5. Monitor the timeliness, correct use, write-off of funds, preparation of cash and other reports.
6. Make timely payments to the state and local budgets, payment calculations.
7. Promote the safety of accounting documents.
9. Take part in inventories.
10. Perform the duties of absent accountants in the prescribed manner.
11. Provide assistance to employees of the enterprise regarding accounting and related issues.
12. Follow the provisions of labor, production disciplines, labor protection rules.
13. Comply with the requirements of industrial sanitation and hygiene, fire safety.
III. Rights
An assistant accountant has the right:
1. Send requests, receive information, documents used to perform their official duties.
2. Represent the interests of the organization within their competence.
3. Put forward rationalization proposals for management’s consideration.
4. Demand that management create conditions for the fulfillment of their rights and official duties.
IV. Responsibility
The assistant accountant is responsible for:
1. Causing material damage to the enterprise, its contractors and employees.
2. Inaccurate information about the progress and results of fulfilling instructions, tasks, violation of deadlines for their execution.
3. Violation of orders, instructions, instructions.
4. Disclosure of personal data, trade secrets, confidential information.
5. Improper performance of one’s official duties.
6. Violation of labor discipline provisions, internal labor regulations, safety regulations, fire protection.
V. Working conditions
1. The working conditions of an assistant accountant are determined by:
- internal labor regulations and safety regulations;
- orders, instructions from the management of the enterprise;
- Labor Code RF;
- requirements of current sanitary and hygienic standards.
Any state, budget or commercial enterprise carries out its activities within the framework of accounting and reporting by the chief accountant. Not a single economic process passes by the chief accountant, who controls all the company's accounting procedures. But it is quite difficult for one person, and even in a large-scale company, to comprehend the entire range of responsibilities assigned to the chief accountant. Therefore, each head of the accounting department takes a mandatory personnel unit to assist him - an assistant chief accountant.
"Right hand" of the chief accountant
What is this position? Who is he - assistant chief accountant? What responsibilities are included in his job description?
In fact, the assistant staff for the head of the accounting department is a person who performs all the technical aspects for him and takes responsibility for maintaining all the documentation assigned to him by the head. The assistant chief accountant is his support, an indispensable apprentice, practically considered his “ right hand" Initially, such a position is taken on by a young and promising person who is not devoid of ambition and desire to develop in his professional field. Often this is a recently graduated university graduate with little work experience at the primary enterprise to which he was sent educational institution. Striving to realize himself as a worthy cadre, such an employee tenaciously grabs the chance given to him to prove himself and tries with all his might to prove his importance to his immediate supervisor and provide professional help. Meanwhile, in the process of this work, the assistant himself gains the necessary experience, acquires new knowledge, learns the way of the enterprise and becomes familiar with business processes.
Range of knowledge of the assistant chief accountant
However, it is not enough just to be promising and strive to conquer new career heights. chief accountant is based mainly on his mandatory knowledge of the list of specific points of the department’s functioning specific enterprise, namely:
- legislative basis for accounting;
- orders and regulations on the organization of accounting and reporting;
- main points civil law, tax and financial legislation;
- the structure of the company and strategic prospects for its development;
- P(S)BU;
- IFRS;
- procedure for preparing accounting documentation;
- fundamentals of production technology;
- market methods of management;
- labor legislation;
- rules and regulations of labor protection.
Procedure for appointment to a position
As in the case of any other employee, the procedure for appointing an assistant chief accountant is carried out in accordance with the established current labor legislation. Formally, this is carried out through the director’s order to hire a new person on staff in the person of an accomplice of the chief accountant. In fact, the chief accountant himself selects a candidate for the position of his assistant, looks through all kinds of resumes, conducts specific interviews, weeds out unsuitable candidates and notes for himself the most significant qualities of potential applicants for the position of his assistant. But, in any case, the employee of the accounting department hired must have a higher professional accounting or economic education, or a secondary specialized education with at least one year of work experience in his educational profile.
Removal from position is also carried out in the manner established by current labor legislation through an order from the director upon a preliminary oral statement from the immediate supervisor - the chief accountant himself.
Conditions of employment
According to the terms of employment, the assistant chief accountant reports directly to his supervisor and carries out his instructions as orders from his immediate superiors. When performing his work, the assistant chief accountant must be guided by legal framework, the company's charter, accounting regulations for the company, current job descriptions and internal labor regulations. At the same time, a mandatory condition under which this personnel is accepted into the staff is knowledge of not only the specialized regulatory framework, but also the presence of a standard set of computer skills, fluency in applications software, application in practice of accounting programs, including 1C. Also, the assistant being hired must understand that he can necessarily be sent on a business trip, and in the case of a business trip for the chief accountant, he can be his deputy.
Job Descriptions
The duties of the assistant chief accountant are determined by the internal labor regulations of the enterprise, approved by its director, as well as private footnotes of the chief accountant, as the immediate supervisor of the employee hired. To carry out correct work, when hired, he is introduced to the list of specific functions required to be performed. Thus, the job description of an assistant chief accountant includes:
- execution of orders and orders of its management and company administration;
- performing work in the assigned area of accounting;
- reflection of relevant business transactions in the primary documentation;
- control of cash flow in bank accounts;
- execution of payment orders and their timely submission to the bank;
- monitoring the timeliness and correctness of receipts and write-offs of funds;
- preparation of cash and other financial reports;
- making payments to the state budget and the budget at the local level;
- making payments under lease agreements;
- ensuring the safety of accounting documentation;
- preparation of documentation for subsequent transfer to the archive;
- participation in inventory taking;
- replacing an absent chief or ordinary accountant;
- providing methodological assistance to colleagues and department employees regarding accounting, controlling, analytical and reporting issues;
- compliance with labor and production discipline.
Personal qualities and job skills
In addition to performing a range of specific responsibilities, the position of assistant chief accountant requires the employee to have a number of personal qualities, contributing to its quality functioning as staffing unit. Here it is quite important to have endurance, attentiveness, and perseverance, since the work is not easy, requiring constant concentration on the tasks being performed. Such qualities as prudence and moderation will not hurt, because the work must be performed not only quantitatively, but also qualitatively. Logical and analytical thinking, as a mandatory aspect of the professionalism of the assistant chief accountant, will become the employee’s indispensable trump cards in helping his manager. A fairly important role is played by constant memory training, especially visual, as well as commitment to one’s duty and one’s work, because the coefficient depends on this useful activity in the work done.
Rights
Not only separate group The assistant chief accountant of the enterprise must have the responsibilities and skills. In any case, he has certain rights that guide him when performing a specific range of tasks assigned to him by the chief accountant. What are these rights?
Firstly, he can at any time request or demand the necessary materials and documents that relate directly to the activities of the accountant. No one has the right to refuse to the assistant chief accountant his requests of a financial and accounting nature or questions regarding the economic activities of the enterprise.
Secondly, he can voice his conclusions to the administration of the enterprise, which will help improve the work related to the functional apparatus of the accounting department and areas of the entire enterprise as a whole. The assistant does not have the right to challenge or object to the orders of the chief accountant, but he can make his own proposals that are truly rational.
Responsibility
As for the responsibility that the assistant chief accountant bears, it is limited to the following aspects, if identified, he may incur administrative punishment in the form of a reprimand or deprivation of bonuses:
- complete or partial failure to comply with job descriptions;
- providing false information to senior management about the fulfillment of tasks, instructions, orders received from him, as well as violation of the time period allotted for the completion of these tasks;
- refusal to carry out orders, instructions and instructions from the director of the company;
- disintegration of discipline and violation of internal regulations;
- damage to company property, including goods and other material assets;
- disclosure of information that constitutes an official or commercial secret.
Working conditions
Regarding the work schedule: the assistant chief accountant, by order of the director, undertakes to comply with the work schedule, which was announced to him as internal labor regulations, as well as adhere to official punctuality in visiting the workplace and agreed discipline with mandatory adherence to the company dress code. If a production need arises, by order of management with the consent of the immediate superiors of the assistant chief accountant, the latter can be sent to business trip.
Unspoken responsibilities
Speaking about the unspoken duties of an assistant, we can assume that there are possible requirements of the chief accountant for his assistant, which are not officially recorded on paper, but do exist. For example, making coffee every day before your boss comes to work or watering flowers while he is away from the workplace. Responsibilities of this kind are not included in the list of job descriptions, but in order to maintain a normal, friendly microclimate in the relationship between the boss and the subordinate, it is better for the assistant to follow these simple unspoken rules.
Practical significance of the frame
Assistant to the chief accountant at a factory, at a trading enterprise, in budgetary institution is equally significant for its leader and the company as a whole. This is the very personnel that ensures the smooth functioning of the management staff of the accounting department. Thanks to him, the direct activities of the chief accountant are organized and technical problems in the well-established system of the accounting department as a whole are eliminated. Therefore, it is a mistake to believe that the assistant chief accountant is just a “pawn” in his hands. At correct selection From the mass of worthy applicants, the assistant head of the accounting department can truly become a valuable employee and an indispensable personnel unit in the economic activities of the enterprise.
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